PERFORMANCE WORK STATEMENT (PWS)

COMMANDER NAVY INSTALLATIONS COMMAND

MILLINGTON, TN

FISCAL OVERSIGHT ANNUAL TRAINING

1.0       BACKGROUND 

1.1       Commander, Navy Installations Command (CNIC), Fleet and Family Readiness (FFR) Support Service Center located in Millington, Tennessee, is the U.S. Navy's program manager for a variety of recreational, social, and community support programs for Naval personnel, their dependents, and other authorized patrons worldwide. 

The Fiscal Oversight Program provides the Directors and Managers of all US Navy installations Morale Welfare and Recreation (MWR), Navy Gateway Inns & Suites (NGIS), Civilian MWR, and Navy Flying Clubs with an independent, unbiased review and constructive evaluation of the internal controls, effectiveness, and efficiency with which managerial fiscal responsibilities are being fulfilled.

Specific objectives are to:

•·       Determine that management controls over NAFI resources are adequate in concept and effective in application.

•·       Determine the degree of compliance with established policies, principles, and procedures.

•·       Verify the existence of assets.

•·       Assess the organizations risks and identify Internal Control weaknesses that could mitigate those risks

•·       Perform audit tests to detect fraudulent activities

•·       Verify and evaluate the reliability of the accounting and reporting system

•·       Objectively report findings and recommendations to management and command.

•·       Follow-up on recommendations and evaluate results.

•·       Assist management in promoting the efficient attainment of the activity's fiscal objectives.

            1.2     CNIC FFR is a non-appropriated fund instrumentality of the U.S. Government further referred to in this document as NAFI.   A NAFI, as an instrumentality of the U.S. Government, enjoys the same immunities and privileges as the U.S. Government in the absence of specific Federal statute.                                  It is not incorporated under the law of any State, but has the legal status of an instrumentality of the United States.

2.0       OBJECTIVE

Provide training to enhance the internal auditors' ability to not only detect fraud throughout the MWR enterprise but also complete a proficient investigation of incidents reported or identified.

CNIC Fiscal Oversight employees are required to attain a minimum of 35 CPE's per year and at least 80 CPE's every two years.

3.0       PERFORMANCE REQUIREMENTS

3.1 General Requirements

The contractor shall provide all necessary course material and supplies for two courses for up to 20 students.  Contractor is responsible for all travel and lodging costs incurred to complete this training. Course material shall follow yellow book standards, GAO Green Book, GAAP, and all applicable government rules and regulations. The contractor must be familiar with and understand the differences between Non-Appropriated Fund (NAF) and Appropriated Funds (APF); be familiar with the applicable rules and regulations with NAF.

A one or two-day site visit or conference call may be conducted by the contractor at the contractors' expense to understand the fiscal oversights duties and responsibilities, accounting software used for analytical reviews, present process in place etc. to prepare the required training. Any site visit requests must be submitted a minimum of 30 days in advance and can be conducted from March 18 through March 29th, 2019  

The training is to be conducted from July 8 through July 12, 2019.

Training site will be on board Naval Support Activity, Millington - 7736 Kitty Hawk Ave, Millington, TN. 

If the instructor(s) do not have access to the military installation due to failure of a required background check, it will be the institutions responsibility to locate a suitable training site in the city of Millington, TN at their expense.

3.2 Performance Requirements

Internal audits are an important requirement of effective corporate governance. The fiscal oversight team plays an important role in evaluating management's internal control, assessing the accuracy of financial information, and ensuring compliance with SECNAV, DoD, and CNIC rules, regulations, and instructions.

The following training requirements are needed to perform these important duties and comply with the professional internal review standards.

•·        Instruction will consist of five (5) days for a total of 40 CPE's; The following details are provided to support the 5-day training requirement:

•o   The five-day course can be broken down into two distinct areas or one main topic to include the following:

•§  Fraud and Fraud detection in today's environment

•§  Fixed Asset inventory, control, and misappropriation

•o   At a minimum the following agenda items will be developed to help the internal review auditor understand the underlying concepts and principles for fraud detection and prevention. In addition, the course will provide a learning experience on different concepts that are behind audit planning, performance, reporting, and follow-up; data analysis techniques, and asset audits.  Case studies and class exercises are to be integrated throughout the course to help show how to integrate fraud detection into the audit program and reinforce proper fraud detection methodologies.

•o   The following sample outline is provided:

•§  Background

•·       The need for Fraud Audits

•·       How to integrate fraud detection into an audit program and identify key red flags of fraud scenarios

•·       Methodologies used by the internal (fraud) auditor and focus in on the red flags signaling the need for an investigation

•·       Process required to implement and develop audit procedures that will increase the likelihood of discovering fraud, to include data mining

•·       What is the future of internal fraud auditing

•§  Responsibilities of Internal Auditors and Audit Managers

•·       What is Materiality and Misstatements

•§  Dealing with today's Fraud environment

•·       Fraud-related challenges (electronic accounting, manipulation, etc.)

•·       Working with management

•·       What types of different opinions exist about fraud detection and investigation

•·       Setting up fraud policy and response within your organization

•·       Fraud prevention - The four-step approach

•§  Tools needed to detect fraud in everyday audits

•·       How fraud surfaces

•·       Reasons why internal review and auditors don't detect fraud

•·       Positive steps and approach to fraud detection

•·       Case examples of what can go wrong

•·       Symptoms of fraud occurrence

•·       Recognizing and understanding "red flags"

•·       Building fraud considerations into the audit program 

•§  Fraud and Technology

•·       The impact of fraud on current technology

•·       Fraud implications of spreadsheets

•·       Computer crime examples

•§  Fraud detection using manual and automated data mining techniques

•·       Fraud Exposures in the following circumstances

•·       Purchasing to include Purchase Card and Contracting

•·       Fixed Assets, minor property, and supplies - how to incorporate inventories to control theft and fraud 

•§  Investigation for Internal Auditors

•·       Elements of a complete investigation

•·       When is an in-depth investigation required

•·       Dealing with management when fraud is discovered

•·       Checklist for investigation and when is it turned over to NCIS or Loss Prevention

•·       Investigative tools, techniques and strategies

•·       How to identify a possible fraudster

4.0 BASE ACCESS

4.1 Commander, Navy Installations Command (CNIC), has established the Navy Commercial Access Control System (NCACS), a standardized process for granting unescorted access privileges to vendors, contractors, suppliers, and service providers not otherwise entitled to the issuance of a Common Access Card (CAC) who seek access to and can provide justification to enter Navy installations and facilities.  Visiting contractors/vendors may obtain daily passes directly from the individual Navy Installations by submitting identification credentials for verification and undergoing a criminal screening/background check. 

4.2       Personnel Access - at a minimum all individuals are subject to screening and must be able to comply with the following criteria:

•§  All personnel must be United States citizens;

•§  All personnel are subject to screening as registered sex offenders; and

•§  All personnel are subject to screening as unacceptable security risks and criminal background checks.

4.3       The following documents may be required for in order to obtain a vehicle pass:

•§  Valid military or other government issued ID;

•§  Valid vehicle registration in ID holder's name;

•§  Driver's license; and

•§  Acceptable proof of insurance

5.0       NAFI FURNISHED RESOURCES.  CNIC will provide the Contractor with a training room while onsite. 

6.0     CONTRACT CLAUSES

 

NONAPPROPRIATED FUND CONTRACT CLAUSES DATED JULY 6, 2011 APPLY TO THIS CONTRACT AND ARE AVAILABLE AT: https://www.navymwr.org/resources/NAF_Aquisitions   CLICK ON the "NAF Contract Clauses" folder.

7.0       GOVERNMENT POINTS OF CONTACT

Robin Gaines

Commander Navy Installations Command

5720 Integrity Drive Bldg 457

Millington, TN 38055

Phone: 901-874-6697

Email: [email protected]

Dierk Jaeger

Commander Navy Installations Command

Phone: 901-874-6925

Email: [email protected]